Tax Court of Canada


Employment Insurance

CONTRIBUTIONS
Underlying entrepreneurial independence in way intervener conducted himself

Appeals from decision of Minister of National Revenue that employment of intervener was insurable under Employment Insurance Act (Can.), and pensionable under Canada Pension Plan. Appellant operated three enclosed trucks in which carpet cleaning units had been installed. Truck mounts provided power supply to cleaning equipment mounted in truck itself. Appellant paid for all cleaning supplies and paid for maintenance of truck mounts. Intervener would prepare invoice to calculate percentage after job complete and appellant would pay him as independent contractor. Remuneration paid to subcontractors including intervener determined by appellant. Appeal allowed and decision of Minister varied to find that intervener was not engaged in insurable and pensionable employment with appellant. Intervener worked when he wanted to work. Intervener free to turn down work. There was a business being engaged in by intervener. Underlying entrepreneurial independence in way intervener conducted himself. Mutual intention of parties not to engage in contract of service. Intervener intended to take full advantage of independent contractor status.


Alert Carpet Cleaning (Niagara) Inc. v. M.N.R.

(June 24, 2011, T.C.C., Hershfield J., File No. 2010-1506(EI); 2010-1505(CPP)) 203 A.C.W.S. (3d) 549 (25 pp.).

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